{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7385","citation":"Rev. & Tax. Code, § 7385","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 2.5. Aircraft Jet Fuel Tax [7385. - 7398.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-2.5"},{"name":"ARTICLE 1. Definitions [7385. - 7391.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-2.5/article-1"}],"history":"Added by Stats. 2000, Ch. 1053, Sec. 6.   Effective January 1, 2001.   Operative January 1, 2002, by Sec. 53 of Ch. 1053.","effective":"2001-01-01","html":"<p>Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.</p>","text":"Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-7385","source":"California Legislative Information bulk export (pubinfo)"}